ORDER :

VIKRAM NATH, J.

1 These two petitions have been filed under Article 226 of the Constitution of India praying for a writ of certiorari for quashing the order passed by respondent No.2 – Principal Commissioner of Revisonary Authority & Ex-Officio Additional Secretary to the Government of India dated 15.01.2020 upholding the order in appeal dated 05.12.2013 confirming the recovery of rebate claims already sanctioned, in effect rejecting the rebate claims filed by the petitioners in the month of May, 2013 vide order dated 30.07.2013. Other ancillary reliefs have also been claimed.

2. The petitioner in Special Civil Application No.10461 of 2020 is a Partnership Firm, whereas in Special Civil Application No.10600 of 2020 the petitioner is the Private Limited Company incorporated under the Companies Act, 1956. Both the petitioners are engaged in manufacturing and export of various kinds of hand tools viz. spades, shovels, picks, hoes, etc. used in agriculture, horticulture and forestry. These goods manufactured by the petitioner are exempted from the Central Excise duty leviable thereon under Notification No.41/2001-CE (ET) dated 26.06.2001 [superseded vide Notification No.23/2004-CE